| COURT: | Allahabad High Court |
| CORAM: | D. Y. Chandrachud CJ, Dilip Gupta J, Suneet Kumar J |
| SECTION(S): | 12AA(2) |
| GENRE: | Domestic Tax |
| CATCH WORDS: | Charitable purpose, registration |
| COUNSEL: | Shubham Agarwal |
| DATE: | February 5, 2015 (Date of pronouncement) |
| DATE: | March 12, 2015 (Date of publication) |
| AY: | - |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 12AA: Non disposal of an application for registration before the expiry of six months as provided u/s 12AA (2) would not result in deemed grant of registration. Assessee will have to file a Writ to compel CIT to consider application | |
Providing that an application should be disposed of within a period of six months is distinct from stipulating the consequence of a failure to do so. Laying down a consequence that an application would be deemed to be granted upon the expiry of six months can only be by way of a legislative fiction or a deeming definition which the Court, in its interpretative capacity, cannot create. That would be to rewrite the law and to introduce a provision which advisedly the legislature has not adopted
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